Purchase against C-Form for consumption

Moiz W (CA - Audit & Assurance) (66 Points)

07 February 2010  

The assessee is a registered dealer engaged in providing healthcare services. It procures goods for consumption in providing these services and there is no resale of these goods in the normal course of activities.

Query: Whether the assessee can purchase these goods from outside the state at concessional rate of 2% CST by providing C-Form for the purpose of internal consumption?